Walt, Can you possibly provide a scan (PDF) or xerox copy of the Bill of Sale, etc. relating to the sale. Given the description of the corporate history in the tax case I mentioned it sounds like it was an asset sale (parts, inventory, work in process and the trade name) and that the corporation continued in the gear business. It is not as clear as it might be so your paperwork (bill of sale and any related papers) would likely be very, very helpful. Thanks.

Rich